ACCT 2103Principles of Financial AccountingAn introduction to the accounting process, with emphasis on identifying, recording, classifying, and interpreting transactions and other events relating to proprietorships and partnerships. Class 3.

ACCT 3103Intermediate Accounting IA comprehensive study of the concepts, principles, and practices of modern financial accounting, with emphasis on the recognition and measurement of assets and liabilities. Class 3. Prerequisite: ACCT 2103. (Fall)